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IRC Handout August 23, 2023

Proposed Revised and New USSGL Accounts 

Revised USSGL Accounts Effective FY 24:

Account Title: Adjustments for Changes in Prior-Year Allocations of Budgetary Resources – Trust Fund Account

Account Number: 432000

Normal Balance: Debit

Definition: This account is used in a paying trust fund account to record the amount of adjustments made for the change in the 

allocation of budgetary resources between certain trust fund and federal entity general fund funding sources and performing accounts.

Although the normal balance for this account is debit, it is acceptable for this account to have a credit balance. Department of Health 

and Human Services and Social Security Administration use only.

Justification: To add a little more detail to the definition and clarify that this USSGL is for use only by Department of Health and 

Human Services and Social Security Administration.

Account Title: Undelivered Orders - Obligations, Unpaid

Account Number: 480100

Normal Balance: Credit

Definition: This account is used to record the amount of goods and/or services ordered, which have not been actually or constructively 

received and for which amounts have not been prepaid or advanced. This includes amounts specified in other contracts or agreements 

such as grants, program subsidies, undisbursed loans and claims, and similar events for which an advance or prepayment has not 

occurred. This account does not close at year-end. Although the normal balance for this account is credit, it is acceptable in certain 

instances for this account to have a debit balance.

Justification: To show that it is acceptable to have a debit balance in certain instances in USSGL account 480100.
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IRC Handout August 23, 2023

Account Title: Delivered Orders - Obligations, Unpaid

Account Number: 490100

Normal Balance: Credit

Definition: This account is used to record the amount accrued or due for: (1) services performed by employees, contractors, vendors, 

carriers, grantees, lessors, and other government funds; (2) goods and tangible property received; and (3) programs for which no 

current service performance is required such as annuities, insurance claims, benefit payments, loans, etc. This account does not close 

at year-end. Although the normal balance for this account is credit, it is acceptable in certain instances for this account to have a debit 

balance.

Justification: To show that it is acceptable to have a debit balance in certain instances in USSGL account 490100.
Page 3 of 6

IRC Handout August 23, 2023

New USSGL Accounts Effective FY 24:

Account Title: Adjustments for Changes in Prior-Year Allocations of Budgetary Resources – General Fund Account

Account Number: 432100

Normal Balance: Debit 

Definition: This account is used in a general fund account to record the amount of adjustments made for the change in the allocation 

of budgetary resources between certain trust fund and federal entity general fund funding sources and performing accounts. Although 

the normal balance for this account is debit, it is acceptable for this account to have a credit balance. Department of Health and 

Human Services and Social Security Administration use only.

Justification: The account is needed in a general fund account to record the amount of adjustments made for the change in the 

allocation of budgetary resources between certain trust fund and federal entity general fund funding sources and performing accounts.

Affected TCs: D140, D142, and F335 (see Budgetary TC Additions and Revisions handout for details)

Account Title: Offset to adjustment for Change in allocation of Trust Fund limitation – General Fund Account

Account Number: 433000

Normal Balance: Credit 

Definition: This account provides a closing activity offset to the amount of adjustments recorded for the change in the allocation of 

budgetary resources between certain trust fund and federal entity general fund funding sources and performing accounts. This account 

can also adjust (remove or reallocate) funding between discretionary and mandatory accounts for specific agency activity associated 

with the change in allocation noted above. Although the normal balance for this account is credit, it is acceptable for this account to 

have a debit balance. Department of Health and Human Services and Social Security Administration use only.

Justification: This account is needed as a closing activity offset the amount of adjustments recorded for the change in the allocation 

of budgetary resources between certain trust fund and federal entity general fund funding sources and performing accounts. This 

account can also adjust (remove or reallocate) funding between discretionary and mandatory accounts for specific agency activity 

associated with the change in allocation.

Affected TCs: A205, F155, and F335 (see Budgetary TC Additions and Revisions handout for details)
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IRC Handout August 23, 2023

New USSGL Accounts Effective FY 25:

Account Title: Anticipated Reinstated Orders - Obligations, Unpaid

Account Number: 479010

Normal Balance: Credit

Definition: This account is used to anticipate the reinstatement of 1) the amount of goods and/or services ordered, which have not 

been actually or constructively received and for which amounts have not been prepaid or advanced; and 2) the amount accrued or due 

for: (a) services performed by employees, contractors, vendors, carriers, grantees, lessors, and other government funds; (b) goods and 

tangible property received; and (c) programs for which no current service performance is required such as annuities, insurance claims, 

benefit payments, loans, etc.

Justification: This account is used to anticipate the amounts in USSGL accounts 480110 and 490110.

Affected TCs: A103 and D111 (see Budgetary TC Additions and Revisions handout for details)
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IRC Handout August 23, 2023

Attribute Table Additions:

USSGL

Acct.

USSGL Account Title Anticipated 

Apport 

Cat

PYA Begin

/End

Debit

/

Credit

BEA 

Cat

Reim

Flag

Fund

Type

Report

Type 

Code

Fin.

Acct.

Code

TAS

Status

Trans 

Code

432100

(FY 24)

Adjustments for 

Changes in PriorYear Allocations of 

Budgetary Resources 

– General Fund 

Account

N P E D/C D D EG E/F/U N U/E X/K/N

433000

(FY 24)

Offset to adjustment 

for Change in 

allocation of Trust 

Fund limitation –

General Fund 

Account

N P/X B/E D/C D/M D EG E/F/U N U/E X/K/N

479010

(FY 25)

Anticipated 

Reinstated Orders -

Obligations, Unpaid

Y P/X E C D/M D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N
Page 6 of 6

IRC Handout August 23, 2023

Impact on Crosswalks:

USSGL

Account

Balance

Sheet

Net

Cost

Net

Position

Custodial 

Activity

Reclassified 

Balance Sheet

Reclassified

Net Cost

Reclassified

Net

Position

SF133 Schedule 

P

SBR

432100

(FY 24)

N/A N/A N/A N/A N/A N/A N/A 1020

1026

1084

1086

1020

1026

1084

1086

1071

433000

(FY 24)

N/A N/A N/A N/A N/A N/A N/A 1000

1020 

1039

5311

1000

1020 

1039

5311

1071

479010

(FY 25)

N/A N/A N/A N/A N/A N/A N/A 1069 N/A 1071